IIA Today November 2011 by The Institute of Internal Auditors

Today A MESSAGE FROM THE INSTITUTE OF INTERNAL AUDITORS

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Issue 6

November 2011

News from The IIA and the Internal Audit Profession The Professionâ&#x20AC;&#x2122;s Nine Pillars Audit Executive Center Turns One

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Welcome message

Today PUBLICATION DIRECTOR

Carrie Summerlin EDITOR

Melissa Calhoun STAFF EDITORS

Lisa Krist Paula Michaels CONTRIBUTING EDITORS

Christina Brune ART DIRECTOR

Jon Peters

Dear IIA Member: Last September, while preparing to unveil a new Hall of Presidents display at The IIA’s Global Headquarters, I was reflecting on the contributions made by The Institute’s past presidents. As the current president and CEO of The IIA, I was overwhelmed to realize just how much difference these eight individuals have made on the internal audit profession since Bradford Cadmus was appointed the first full-time managing director in 1947. To me, Brad is a personal hero because he represents the joy that can be found in working at The IIA. (Yes, it really can be a joy to work in your chosen profession.) Imagine assuming leadership of a new association, holding its first conference, and growing membership to more than 5,000 people! Brad thrived on it.

Graphic Designer

Brandie Tate PRODUCTION MANAGER

Lori Shewack IIA PRESIDENT AND CEO

Richard F. Chambers, CIA, CCSA, CGAP, CRMA IIA CHAIRMAN OF THE BOARD

Denny Beran, CIA, CCSA, CRMA

IIA Today is a bimonthly publication produced exclusively for members of The IIA. To learn more about this publication, please visit www.theiia.org/IIAToday . We welcome all comments, questions, and feedback. Please send your message to IIAToday@theiia.org and include your name and contact information.

The Institute of Internal Auditors

247 Maitland Ave. Altamonte Springs, FL 32701-4201 USA +1-407-937-1100 www.theiia.org

The IIA leaders that followed each put their unique stamp on The Institute and added something remarkable to its growth. Archie McGhee, who oversaw the development of The IIA’s first Code of Ethics, reminds me of the spirit of professionalism. John Harmon, the first and only nonauditor appointed to the position, was a master at association management and was the perfect person to run The Institute in the 1970s. Robert Richmond, who served as chairman of the board and received the The IIA’s Cadmus Award even before his tenure as president, always exemplified service to the profession. Stanley Gross and Pete Wilson remind me of the importance of representing the profession. Stan appeared on behalf of The IIA before the U.S. Senate regarding the Foreign Corrupt Practices Act, and under Pete’s leadership, the United Nations granted consultative status to The Institute. Bill Bishop holds a special place for me as a personal and professional mentor. He had a truly international vision. And finally, there’s Dave Richards, who led The IIA through an incredible period of growth fueled by the U.S. Sarbanes-Oxley Act of 2002. Each of our past leaders gave us unique contributions — professionalism, international vision, and the joy of a job well done. I count myself honored to be recognized alongside such great visionaries in this issue’s feature story, “The Profession’s Nine Pillars,” page 6. As I continue forward in my tenure as IIA president, I can only hope that I’m remembered with half the gratitude and appreciation that I feel toward them. I am standing on the shoulders of giants. Richard Chambers, CIA, CGAP, CCSA, CRMA President and CEO The Institute of Internal Auditors Inc.

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November 2011

News

Global IIA Website Serves Members Worldwide The IIA has launched a new global website, www.globaliia.org, an outward sign of its ongoing commitment to serve the association's 170,000 members in 165 countries and 105 regional Institutes around the world. Its North American website, www.theiia.org, will be redesigned and significantly enhanced in the coming months. The new global website showcases The IIA's core global products, including the International Professional Practices Framework in a variety of languages, features a global event calendar, and acts as a portal to Institute websites worldwide, where additional products, services, and benefits are available. "The global website is truly a reflection of The IIA's global footprint," says Sylvia Gonner, vice president of Global Development for The IIA Inc. The Microsoft SharePoint-enabled website features a clean, professional design that is easy to navigate and enhanced search capabilities that allow users to filter information by topic, language, format, etc. The site's intuitive design and mega-menus also offer visually appealing second- and third-level navigation, as opposed

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to a simple drop-down menu, making it easy to find information with fewer clicks. Visitors to the new global website will notice a number of functional improvements. For one, IIA members can now log in to view the site's member-exclusive content by using their email address, rather than their assigned member identification number. The homepage of the new website also features an interactive map of the world, where users can click on a specific country and be connected to the Institute in that region. Other aspects of the site are designed to aid IIA Global's business operations, thereby improving the international association's efficiency and overall service to its members. The launch of the new global website is just the first step in The IIA's initiative to transition to SharePoint and take advantage of the platform's advanced user-update and collaboration features. In time, the North American website, www.theiia.org, will adopt a clean, user-friendly design similar to the global site with a robust training calendar that will allow users to track upcoming North American events.

News

IIA To Launch New Video-sharing Site In keeping with its motto of “Progress Through Sharing,” The IIA soon will launch a new video-sharing site, AuditChannel.tv, that addresses the specific needs of internal auditors and the business community. With “video channels” focused on areas such as fraud, governance, risk, technology, operations, finance, compliance, and more, AuditChannel.tv will enable internal audit professionals worldwide to search for and post videos that address the topics of greatest interest to the profession. The site, officially scheduled to launch next week, also will allow registered users to rate and comment on the video content. Best of all, with most shared videos under five minutes in length, AuditChannel.tv will enable users to drill down to the essence of a topic in a timely fashion. “Users are finding the information shared to be relevant and timely. It validates what they are seeing in their

own organization and offers new insight on how others are facing challenges,” says Linda Moore, vice president of Global Development for The IIA. The IIA envisions AuditChannel.tv to be communitydriven, with users providing the majority of the content and guiding its evolution. As host of the platform, The IIA will provide content generated from our key activities and share the latest information and breaking news available on the profession. As an IIA member, you are invited to register as a user of this videosharing site at www.AuditChannel.tv or www.AuditChannel.tv/mobile (for mobile devices). Once registered, you can view, rate, and comment on the site’s current content — and add your own. Contributing content

is easy. Grab your mobile phone, or sit in front of your webcam, film a short segment (two to five minutes in length), and post to AuditChannel.tv using the instructions provided on the site. “We hope you are as excited as we are about this new initiative and the potential it has to bring the internal audit community together by exchanging information and furthering the practice of internal auditing,” Moore says.

New Practice Guide: Independence & Objectivity The importance of independence and objectivity, which has always been significant for internal auditors, continues to increase among the challenges facing internal audit activities in the constantly changing business environment. An ever-growing number of stakeholders, both inside and outside an organization, continue to demand greater transparency, increased disclosures, expanded internal audit services, more professionalism, improved coordination among internal and external auditors, greater responsibilities, and more accountability from internal audit professionals. The Practice Guide: Independence & Objectivity was developed to address these changes and increased expectations. Download this new guide at www.theiia.org/PracticeGuides.

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November 2011

Feature story

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Feature story

70 Years of Key Accomplishments

Through the past seven decades, nine visionaries have served as presidents of The IIA, leading and supporting the internal audit profession as it grew worldwide. Many events of historical significance unfolded during the year 1941. American scientist Glenn T. Seaborg isolated and discovered the element plutonium. The first FM radio station in the United States, W47NV, began broadcasting from Tennessee. Europe was engulfed in battle as World War II devastated the continent, and the United Service Organization (USO) was formed to entertain U.S. troops. That same year, on Nov. 17, a small group of determined internal auditors in New York City filed a certificate of incorporation, which led to the formal establishment of The Institute of Internal Auditors. IIA membership grew quickly from its original 24 members to 104 by the end of the first year, and 1,018 at the end of five years. By 1957, that number had tripled, and 20 percent of members were located outside of the United States. More than seven decades after its founding, The IIA is a dynamic global organization with 170,000 members in 165 countries and territories worldwide. As The IIA’s 70th anniversary year draws to a close, it has become evident that both The Institute and the internal audit profession itself have made great strides since those early days in New York City. The past seven decades have witnessed key milestones that would not have been possible without the direction provided by the nine IIA presidents who led The IIA during the past 70 years.

Cadmus

1948 – The first chapters outside of North America are formed in London and Manila. 1955 – “Progress Through Sharing” is adopted as The IIA’s official motto.

McGhee

1968 – The Code of Ethics is approved as a standard for every member of The IIA. 1969 – The idea to develop a certification is approved by the board, based on the work of William S. Smith.

Harmon

1974 – The first Certified Internal Auditor exam is held. 1978 – The IIA issues its Standards for the Professional Practice of Internal Auditing.

Richmond

1979 – National Institute Status is approved for the United Kingdom, France, Israel, and Italy. 1980 – Membership grows to over 21,000.

Gross

1982 – California becomes the first state to introduce a law requiring all state and local government internal auditors to meet the Standards. 1984 – The first Quality Assurance Review Manual is published.

Wilson

1987 – Brigham Young University is the first recipient of a US $15,000 grant to establish an IIA-endorsed internal audit program. 1989 – Mandatory continuing professional development for CIAs is approved.

Bishop

1994 – The IIA’s first female chairman of the board, Carman LaPointe, is elected. 2001 – Groundbreaking for the new IIA global headquarters building in Altamonte Springs, Florida.

Richards

2006 – Common Body of Knowledge is revamped. 2008 – Certification exams are offered in a computerbased testing environment for the first time.

Chambers

2010 – The Audit Executive Center is developed. 2011 – A new global IIA website, www.globaliia.org, is launched.

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November 2011

Feature story

1. Bradford Cadmus (1947 – 1962) Cadmus was a distinguished author, researcher, and internal auditor. At the time, his actual title was managing director, not president. The Institute’s headquarters office was established in New York, although Cadmus chose to work primarily out of his farm in Connecticut, because his doctor had warned him that he needed to avoid the stress of New York. Under his leadership, The IIA’s membership base expanded to 5,182, and the number of established chapters grew to 73. Cadmus resigned in 1962, but he remained active in The IIA, serving as director of research and education until his passing two years later.

2. Archie McGhee (1962 – 1971) Under McGhee’s leadership, The IIA established a second office in Winter Park, Fla., and The Institute began publishing Internal Auditor magazine from that location. In memory of its past leader, The IIA established the Cadmus Education Foundation, which recognized top volunteer instructors providing public training for The IIA. When McGhee resigned in 1971, there were eight staff members working in The IIA’s New York City office and five in Winter Park.

3. John Harmon (1972 – 1978) Harmon, with the Board’s blessing, chose to move the entire Headquarters to Florida when he came on board as executive vice president in 1972. He was the only non-auditor appointed to office, but he had plenty of experience as a manager and administrator of organizations similar to The IIA. The Institute saw a lot of progress during Harmon’s leadership, including significant global expansion of The IIA, the development of the Certified Internal Auditor certification program, establishment of The IIA Research Foundation, and the move to a new headquarters building in Altamonte Springs, Fla., in 1977.

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4. Robert Richmond (1979 – 1980) Richmond, formerly the division vice president and general auditor for BF Goodrich Co. in Akron, Ohio, was initially appointed to The IIA as executive vice president, and his title was later changed to president. He had served as chairman of The IIA’s Board of Directors in 1971–1972, and was a recipient of the 1978 Bradford Cadmus Memorial Award for his many contributions to the profession. During Richmond’s time, The IIA-UK and Ireland was established as the first international institute (replacing IIA chapters), and membership grew to more than 21,000.

5. Stanley C. Gross (1981 – 1985) Before Gross took the post as president, he was corporate director of internal auditing for Sherwin-Williams Co. in Cleveland, Ohio, and was an active volunteer with The Institute. He served as global chairman of The IIA’s Board of Directors in 1976–1977. During his term as president, the Certified Internal Auditor (CIA) exam started being offered on a semi-annual basis, the Quality Assurance Review Manual was published, and membership grew to more than 28,000. In 1987, Gross received the Bradford Cadmus Memorial Award.

6. G. Peter Wilson (1985 – 1992) Wilson, a former deputy auditor general of Canada, was a member of The IIA for 25 years prior to his appointment as president. He had also served on The IIA’s Government and International Relations committees and helped found the Ottawa Chapter in 1967. During his presidency, The IIA celebrated its 50th anniversary, held its International Conference in New York City, printed a Spanish language newsletter, and was granted consultative status by the United Nations.

Feature story

7. William G. Bishop, III (1992 – 2004) Prior to his presidency, Bishop was general auditor for Shearson Lehman Brothers Inc. in New York City. He also had served as vice president and general auditor of the American Express Co. Bishop represented The IIA as an advisor to the National Commission on Fraudulent Financial Reporting (Treadway Commission) and was The IIA’s representative to The Committee of Sponsoring Organizations of the Treadway Commission (COSO), contributing to its landmark report the Internal Control Integrated Framework. During Bishop’s presidency, The IIA’s website was introduced in 1994, the Global Auditing Information Network (GAIN) was established, the Certification in Control Self-Assessment and Certified Government Auditing Professional designations were introduced, and the National Association of Financial Services Auditors merged with The IIA.

9. Richard Chambers (2009 – present) Before his term as president and CEO of The IIA, Chambers served as national practice leader in the Internal Audit Advisory Services practice at PricewaterhouseCoopers. As IIA president, he is committed to ensuring that The Institute enhances its relevancy to chief audit executives (CAEs) and internal audit professionals globally. Utilizing his 35 years of experience in internal auditing, Chambers hopes to lead the advancement of The IIA in its mission of promoting internal auditing as a universally recognized profession. As IIA CEO, Chambers has helped The IIA navigate the turbulence of the recent financial crisis while leading the launch of numerous new, innovative IIA programs and services. This has resulted in financial recovery and stability, as well as ensuring The IIA’s relevancy to the profession.

A Solid Foundation 8. David A. Richards (2004 – 2009) Prior to being appointed IIA president, Richards served as the director of internal auditing for First Energy Corp. and Centerior Energy Corp in Ohio. He served as chairman of The IIA’s Board of Directors in 2001–2002 and received The IIA’s prestigious Victor Z. Brink Award for Distinguished Service in 2004. During his presidency, the first Global Council was held in Sydney, Australia, and work began to transition the CIA exam to a computer-based test. There were also advances in global advocacy and academic relations such as the addition of the Internal Auditing Education Partnership program. Eighteen worldwide institutes became affiliated with The IIA during this time. The IIA also revamped and launched a new Common Body of Knowledge study, resulting in more than 9,300 responses from 90 countries around the world. At the time, it was the largest study of the internal audit profession ever conducted.

Seventy years later, the solid foundation that these nine presidents laid continues to support and nourish the dynamic practice of internal auditing around the world. Standing tall with integrity and fortitude, The IIA has helped to shape the profession globally and remains poised to strengthen, unite, and serve its members well during the coming years.

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November 2011

Calendar

2012 IIA members always benefit from discounted training from The IIA

Watch your mailbox for the December issue of Internal Auditor magazine featuring an end-of-year bonus – The IIA’s 2012 Training Catalog. It features 56 pages about The IIA’s Learning Solutions – all designed with your success in mind.

January 2012 17, 19, 24, 26 / Virtual Online Seminar Audit Report Writing

February 2012 6, 8, 10, 13, 15, 17, 20, 22, 24, 27, 29, March 2 / Virtual Online Seminar

IIA CIA Learning System Part 3 Virtual Online Seminar

13, 15, 17, 20, 22, 24 / Virtual Online Seminar Value Added Business Controls: The Right Way to Manage Risk

14 – 17 / Seminar Houston, TX

Join your colleagues in Houston for one of 11 courses including Audit Report Writing; CIA Learning System Comprehensive Instructor-led Course - Part 3; Leadership Skills for Auditors; and one of our newest offerings, Statistical Sampling for Internal Auditors.

14, 16, 21, 23 / Virtual Online Seminar Audit Report Writing

20, 22, 27, 29 / Virtual Online Seminar

Performing External Quality Assessments of the Internal Audit Activity

21, 23, 28, March 1 / Virtual Online Seminar Control Self Assessment: An Introduction

Visit www.theiia.org/LearningSolutions for additional details and log in as an IIA member to enjoy member-only discounts when you register!

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Courses, dates, and locations are subject to change without notice.

Calendar

5 – 8 / Seminar Las Vegas, NV

Ten of our most popular courses will be facilitated in Las Vegas, including Beginning Auditor and Audit Manager Tools and Techniques; Risk-based Auditing: A Value Add Proposition; Small Audit Shop – Challenges, Opportunities, and Emerging Practices; and the premiere offering of Operational Auditing: Influencing Positive Change.

5, 7, 9, 12, 14, 16 / Virtual Online Seminar Enterprise Risk Management: An Introduction

5, 7, 9, 12, 14, 16 / Virtual Online Seminar Risk Based Auditing: A Value Add Proposition

12, 13 / IIA/Deloitte Seminar

Computer-Assisted Audit Techniques, Washington, D.C.

12, 14, 16, 19, 21, 23 / Virtual Online Seminar Operational Auditing: Influencing Positive Change

19 – 21 / General Audit Management Conference

2012

March 2012

Earn up to 32 CPE credits when you attend IIA training!

Orlando (Kissimmee), FL

19 – 22 / IIA/Deloitte Seminar Auditing PeopleSoft, Dallas, TX

20, 22, 27, 29, April 3, 5 / Virtual Online Seminar Assessing the Risk and Reliability of Performance Information

Visit www.theiia.org/Training for additional details and log in as an IIA member to enjoy member-only discounts when you register!

Five Reasons Learning Solutions Are Cost-effective 1. 2. 3. 4. 5.

Early registration pricing on all offerings. Exclusive IIA member pricing allows you to save substantially over nonmembers. On-site training saves you travel expenses. Four-for-three seminar savings and group discounts are available for select IIA conferences. Discounted IIA Research Foundation Bookstore purchases, including free shipping and an additional 10% savings. Visit www.theiia.org/LearningSolutions.

Courses, dates, and locations are subject to change without notice.

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November 2011

executive development

Audit Executive Center Turns One As the inaugural year of The IIA’s Audit Executive Center draws to a close, its more than 500-strong membership is a testament to how the Center is already delivering on its promise to be a single, trusted source of support for chief audit executives (CAEs). Created by The IIA with direct, hands-on guidance from leading internal audit practitioners, the Center is a portal to a vast array of services designed to provide CAEs with everything they need to enhance their ability to remain empowered and connected while elevating their ability to stay relevant. “During our first year, we focused heavily on delivering quality benefits and services to meet and exceed the expectations of our CAEs,” says Donna Batten, director of Chief Audit Executive Services for The IIA. “We’ve delivered on our goal to be an essential resource for CAEs to

have access to timely information, guidance, best practices, and benchmarking as well as networking opportunities. In fact, during the past year we released more than 30 thought leadership pieces alone on a variety of highly relevant topics, including crisis management, emerging risks, and stakeholder expectations.” The Center also: ■■ Kept its members informed of hot topics and news of the profession via the biweekly CAE Bulletin. ■■ Provided members with detailed benchmarking through The IIA’s Global Audit Information Network (GAIN) service. ■■ Held a networking event and reception with speaker Richard F. Chambers, president and CEO of The IIA, to discuss stakeholder expectations and successful attributes of CAEs. ■■ Shared more than 500 pieces of guidance and thought leadership through the Knowledge Center. ■■ Offered members more than 1,500 tools, templates, and other resources via the Center’s Resource Library. ■■ Conducted numerous Flash Surveys on various CAE-requested topics. Since he joined the Audit Executive Center last year, Nalco Co.’s Director of Internal Audit Keith Kahl has found the Center’s biweekly “What’s New from the Audit Executive Center” email to be especially valuable. “It allows me to be more effective with my time,” he says. “The email provides a quick summary of new publications, previously uploaded materials, a preview of upcoming Center publications and events, and announcements on news of interest.” Batten’s team recently asked Audit Executive Center members to provide feedback regarding their current Center benefits and ideas for future enhancements.

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executive development

Based on that feedback, The IIA is planning to unveil a number of service enhancements to the Audit Executive Center in 2012, including enhanced website functionality, additional membership benefits, increased networking opportunities, and a continued focus on timely and relevant content. “The Center has already improved since I joined,” says Kahl. “In today’s world, just executing and reporting on traditional audits is not enough. Internal audit teams need to add value

by delivering sound recommendations to management on how to manage current and emerging risks better, whether through internal audits, advisory projects, or simply having an informal conversation with management about current or emerging risks.” Visit www.theiia.org/cae to learn more about the Audit Executive Center’s various levels of membership or to join the Center, or contact Donna Batten at +1-407-937-1390 or Donna.Batten@theiia.org for more information.

Price Valued at Exclusive CAE Access to Center website CAE Bulletin publication Free Gain report with participation Free Compensation Study report with participation Two IIA Research Foundation publications Bi-weekly e-bulletin: "What's New From The Center" CPE opportunities through exclusive Center webinars Comprehensive internal audit skills assessment Annual Center networking event Five postings to IIA Career Center All staff access to Center website Annual registration to The IIA's General Audit Management Conference Customized research via Flash Surveys Unlimited access to The IIA's Career Center IIA Research Foundation corporate package

1st Member

Denny Beran, JCPenney Inc.

100th Member

Clare Brady, World Bank

250th Member

Penelope Brown, Starbuck Bancshares

500th Member

Albert Buss, Washington Trust Bank

Ambassador Level

Advocate Level

Professional Level

US $4,995

US $2,495

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November 2011

special feature

Share Your Knowledge To give you, our members, the most up-to-date information on key issues and trends impacting today’s internal audit professional, The IIA has launched a “Call for Authors” campaign. Whether it’s an article, audit program, checklist, white paper, research report, opinion piece, or classroom training material, The IIA is looking for fresh content for publication. Writers are eligible to receive up to a maximum of 50 hours of Continuing Professional Education credit during a two-year period to be used toward any IIA designation. If you, or someone you know, would like to become a contributing author or content developer, we encourage you to consider our many publication venues below. ■■ Internal Auditor Magazine is the flagship publication of The IIA and the

■■

We’re looking for fresh content, and you can contribute!

■■

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world’s leading magazine covering the internal audit profession. The magazine and its companion website, InternalAuditorOnline.org, are looking for fresh perspectives and practical advice to help its readers keep pace with internal auditing. To contribute, visit www.InternalAuditorOnline.org and review the Writer’s Guidelines under the “About Us” section. The IIA Research Foundation (IIARF) aims to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession. Researchers and authors are invited to submit proposals on topics that will help shape the internal audit profession. Visit www.theiia.org/Research or email research@theiia.org. The Audit Executive Center has the most relevant and timely thought leadership on the internal audit profession as well as a comprehensive Resource Library of audit programs and other tools – all for chief audit executives. The Center is always looking for fresh, peer-based content and new resources. Email contentmailbox@theiia.org to submit your idea. Read an article about the Center on page 12 of this issue. Course developers are needed to create content for seminar events throughout the United States. The IIA is currently seeking course developers to serve as subject-matter experts for new course development, course updates, and customized content on an as-needed basis. For more information, contact curriculumdevelopment@theiia.org. AuditChannel.tv is a new video-sharing website (see article page 5) that addresses the specific needs of internal auditors. With video channels focused on areas such as fraud, governance, risk, technology, and more, the site allows internal audit professionals worldwide to search for and post videos addressing timely topics. Visit www.AuditChannel.tv to view and easily contribute video content of your own.

Our Principal Partners Make a Difference The IIA acknowledges the ongoing support from our Principal Partners, who help enhance the internal audit profession by sharing their resources and knowledge with our most valuable asset â&#x20AC;&#x201C; our members. These partners actively serve as members and volunteers within The IIA, participate in the introduction of new guidance, develop world-class training, and show their commitment in many other ways in an effort to advance the internal audit profession.

The IIA encourages you to tap into the expertise of our Principal Partners in 2011!

IIA Conference Schedule

Register early for IIA Conferences and save! www.theiia.org/Conferences 247 Maitland Avenue Altamonte Springs, FL 32701-4201 USA

General Audit Management Conference March 19 – 21, 2012 / Kissimmee (Orlando), FL, USA

Please recycle this brochure by passing it along to a colleague.

Gaming Conference

April 11 – 13, 2012/ Las Vegas, NV, USA

International Conference July 9 – 11, 2012 / Boston, MA, USA

Governance, Risk, and Compliance Conference August 20 – 22, 2012 / Palm Beach, FL, USA

Save the date!

Southern Regional Conference

Issue 6

November 2011

Today A M E M B E R S - O N LY P U B L I C AT I O N

October 9 –11, 2012 / Las Vegas, NV, USA

All Star Conference

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September 16 - 19, 2012 / Austin, TX, USA

NONPROFIT ORGANIZATION U.S. POSTAGE PAID THE INSTITUTE OF INTERNAL AUDITORS